Abstract
More capable managers, because they are confident in the financial reporting process of their companies, try to reduce the scope of the audit by negotiation and pay a lower audit fee. Capable managers can reduce the asymmetry of information between shareholders and managers by improving the quality of financial reporting, and provide an indirect path for the influence of managerial ability on the profit response coefficient by increasing the smoothing of profit and income. They can provide financial information transparently. Provide more and expressive to foreign investors and improve the information environment. The purpose of this research is to answer the question "How does the reaction coefficient of a company's profit change with management ability?" in companies listed on the Tehran Stock Exchange. It is of the causal type. The number of 182 companies in the period of 1392-1400 from among all the companies accepted in the Tehran Stock Exchange have been selected as the research sample of the statistical society of the research, the statistical analysis is done using Eviuz software. In order to test the research hypotheses and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The management ability of the company.

Keywords: meditative ability, profit reaction coefficient, Tehran Stock Exchange.